Explore the latest electronic invoicing, reporting and archival requirements

United Arab Emirates

Regulations

E-invoicing requirements in United Arab Emirates

The United Arab Emirates is on Banqup Group's future roadmap.

‍Technical Requirements:

  • Platform: Federal Tax Authority (FTA) - mandatory use of Accredited Service Providers (ASPs)

  • Format: PINT AE   

  • Archival period: Minimum 5 years    

‍B2G mandates:

  • Government entities must be able to receive e-invoices in line with B2B mandate rollout phases as detailed below.

  • October 2027: Submission of B2G e-invoices by businesses becomes mandatory; deadline to appoint an ASP for B2G e-invoices is March 2027.

B2B mandates:

  • July 2026: Pilot/voluntary phase begins.

  • January 2027: Mandatory e-invoicing implementation for large businesses (≥ AED 50M revenue); deadline to appoint an ASP is July 2026.

  • July 2027: Mandatory implementation for smaller businesses (< AED 50M revenue); deadline to appoint an ASP is March 2027.